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1989 (4) TMI 137 - ITAT HYDERABAD-BExtract: .......ies held that this expenditure secures an enduring advantage to the assessee. But as we have seen from the cash bill the amount spent only mostly for yearly rent and hence revenue in nature. Therefore, the disallowance of Rs. 9,250, in our opinion, should be cancelled. 15. As all the points are held in favour of the assessee, the appeal is allowed.
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